This device is required to direct the audio signal to the IR transmitter of the headphones. Most new televisions do not have an analog video output (only a digital output). This one does the job. Small footprint package. It must be operated with the supplied power supply unit. Converts only PCM audio from TV to analog. All of the recent Samsung models I tested (at Cosco) had the option to select PCM output in the advanced audio settings.
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